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Notice code 392 (Default) — We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
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392
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What the IRS language says
We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium Tax Credit. You're not eligible to use the alternative calculation for marriage because either: - you didn't file your tax return as married filing jointly, or - you didn't receive any advance credit payments during your pre-marriage months. We computed your Form 8962 without the alternative calculation for marriage.
What it usually means
392 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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